To deliver better taxpayer service is an initiative of the Bureau of Internal Revenue (BIR) to improve taxpayer satisfaction and compliance which is one of the BIR priorities geared towards improvement in tax administration.
Part of this initiative is the adoption of new procedures in the filing of income tax returns (ITRs) and payment of taxes especially this tax filing season.
Certain issuances have been implemented to effect these new procedures. These issuances include Revenue Memorandum (RMO) Nos. 6-2010, as amended by RMO 13-2010, which simplified the rules on receipt of ITRs, attachments and financial statements; RMO 5-2010 which prescribed the, ‘All Year-Round No Noon Break Policy’ and RMO 2-2010 which set policies on the receipt of payments during the April 15 deadline.
Memorandum of Agreements (MOA) have also been forged by BIR and other agencies particularly the Securities and Exchange Commission (SEC) to make effective issuance of RMO No. 6-2010, as amended by RMO 13-2010, in order to minimize if not take away queues during the filing season and with the Land Transportation Office (LTO) to clarify who are not required to secure Taxpayer Identification Numbers (TINs) as a condition for applications for driver’s license.
Bank Bulletin No. 2010-09 was also issued directing Authorized Agent Banks (AABs) to open on two (2) consecutive Saturdays to accept tax payments and to extend their banking hours up to 5 o’clock in the afternoon for a certain period during the filing season.
Details of the new procedures are briefly described as follows:
Simplified Rules on Receipt of ITRs, attachments and Annual Financial Statements (AFS) to result in no more queues during filing season. Instead of the time-consuming process of stamping on all the pages of documents attached to the ITRs which result into long taxpayers’ queues in the banks and BIR district offices, the BIR has entered into a MOA with the SEC whereby all BIR offices and AABs shall receive only three (3) copies of the ITR and shall stamp only the first page of the ITR, the external auditor’s certification, income statement and balance sheet. Accordingly, the other pages of the financial statements need not be stamped “received” anymore.
The SEC shall require only one (1) copy of the complete AFS, with the External Auditor’s Certification, Balance Sheet and Income Statement duly stamped by the BIR or AABs, and two (2) sets of photocopies.
Meanwhile, BIR implemented the All Year-Round No Noon Break Policy in all BIR offices tasked to deliver frontline services to taxpayers to ensure uninterrupted taxpayer service that would result to increased voluntary compliance and eventually help raise tax collection.
Pursuant to RMO No. 5-2010, all frontline service offices in the Bureau are obliged to adopt a work schedule on a rotationbasis, where all needed assistance to taxpayersareprovided for during working hours, even at noon time, all year-through, to guarantee uninterrupted taxpayer service.
It is also embodied in the issuance that service shall be made available to taxpayers who are already within the Bureau offices at 5:00 pm, until they have completed their transaction with the Bureau.
It was also made imperative for concerned offices to make certain the availability ofelectronic taxpayer services for 24 hours, seven days a week. The frontline service offices included are the Large Taxpayers Service, Collection Service, Assessment Service, Taxpayers Assistance Service, Legal Service and all the divisions under said services.
The Bureau of Internal Revenue, on the other hand, issued a directive thru RMO No. 2-2010, setting no limitation in the amount of cash or check that shall be accepted by Revenue Collection Officers (RCOs) in areas where there are AABs, as payment of annual income taxes using BIR Form Nos. 1700, 1701 and 1702, during the April 15, 2010 deadline, to serve the taxpayers better.
However, for all other taxes, payment in cash should not exceed P20,000.00 per return, otherwise the Bureau shall not accept the tax payment and issue Revenue Official Receipt (ROR).
Only payments made thru checks shall have no limitation on the amount for all taxes shall be accepted by the Bureau.
The RMO further stated that the issuance of RORs for annual income tax payment of individual taxpayers and calendar-period corporate taxpayers shall start five (5) daysworking days prior to and until April 15.
MOA with LTO Clarifies who are not required to secure TINs in their application for Driver’s License. The BIR signed a MOA with the LTO clarifying persons who are not required to secure TIN in their applications for driver’s license. The individuals include accredited foreign personnel of diplomatic missions and international organizations; individuals not engaged in business, such as minors, students, househelpers, housewives, balikbayans and the like, provided that they are securing a non-professional driver’s license, foreigners such as tourists, foreign students, foreign missionaries; and professional members of religious organizations, such aspriests, pastors, nuns, lay ministers, missionaries.
Lastly, BIR Offices, Agent Banks Open on two (2) Saturdays to Accept Tax Payments. All BIR-Authorized Agent Banks (AABs) have been requested to open on two (2) consecutiveSaturdays, March 27, 2010 (in lieu of April 3 which is Black Saturday) and April 10, 2010and to extend their banking hours up to 5 o’clock in the afternoon, for the period April 5 to April 15, 2010, to accept tax returns and payments. Such is contained in Bank Bulletin No. 2010-09, in accordance with the provisions of the Memorandum of Agreement between the AABs, the BIR and the Bureau of Treasury.
Commissioner Joel L. Tan-Torres emphasized that the thrust of the Bureau’s projects and programs are geared towards achieving service excellence to maximize voluntary compliance of taxpayers which the Bureau believed, is the most effective means of revenue collection. (Bong Paz-Montejo / Bureau of Internal Revenue) |
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